245 Restriction of deduction for contributions by employer
Finance Act 2004 (2004 c 12) | Legislation

Employer-financed retirement benefit schemes

245  Restriction of deduction for contributions by employer

(1)     Schedule 24 to the Finance Act 2003 (c 14) (restriction of deductions for employee benefit contributions) is amended as follows.

(2)     . . .

(3)     In sub-paragraph (1) of paragraph 2 (“qualifying benefits”), insert at the end

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(c)     is made under an employer-financed retirement benefits scheme.”

(4)     In sub-paragraph (5) of that paragraph (when qualifying benefit

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